GroundRules
Browse Michigan
Read the original sections, or search by topic.
- Mich. Comp. Laws § 211.24f · Proposal authorizing bond issuance or millage rate; ballot; maximum number of elections; submitting single question on renewal and additional millage.
- Mich. Comp. Laws § 211.25 · Description of real property.
- Mich. Comp. Laws § 211.25a · Real estate index number system.
- Mich. Comp. Laws § 211.26 · Tax roll; description of personal property.
- Mich. Comp. Laws § 211.27 · "True cash value" defined; considerations in determining value; indicating exclusions from true cash value on assessment roll; subsection (2) applicable only to residential property; repairs considered normal repairs, replacement, and maintenance; exclusions from real estate sales data; classification as agricultural real property; "present economic income" defined; applicability of subsection (5); "nonprofit cooperative housing corporation" defined; value of transferred property; "purchase price" defined; additional definitions; "standard tool" defined.
- Mich. Comp. Laws § 211.27a · Property tax assessment; determining taxable value; adjustment; exception; "transfer of ownership" defined; qualified agricultural property; notice of transfer of property; notification of recorded transaction; definitions.
- Mich. Comp. Laws § 211.27b · Failure to notify assessing office; adjustment; taxes, interest, and penalties; personal liability.
- Mich. Comp. Laws § 211.27c · Failure to notify assessing office; action to be taken by taxing unit.
- Mich. Comp. Laws § 211.27d · Report by county equalization director.
- Mich. Comp. Laws § 211.27e · Reports; transmission of information from affidavits; definitions.
- Mich. Comp. Laws § 211.28 · Board of review for township or city; appointment, qualifications, and terms of members; vacancy; eligibility; quorum; adjournment; deciding questions; board of review committees; meetings; size, composition, and manner of appointment of board of review; alternate members; indorsement of assessment roll; duties and responsibilities contained in MCL 211.29; single board of review.
- Mich. Comp. Laws § 211.29 · Board of review of township; meeting; submission, examination, and review of assessment roll; additions to roll; correction of errors; compliance with act; review of roll on tax day; prohibitions; entering valuations in separate columns; approval and adoption of roll; conducting business at public meeting; notice of meeting; notice of change in roll.
- Mich. Comp. Laws § 211.2a · Mobile home as real property; assessment; exclusions; “travel trailer” and “camping trailer” defined.
- Mich. Comp. Laws § 211.3 · Real property; parties assessable; persons treated as owner; property of deceased persons.
- Mich. Comp. Laws § 211.30 · Board of review; meetings; alternative dates; sessions; request, protest, or application for correction of assessment; hearing; examination of persons under oath; filing by nonresident taxpayer; notice; filing, hearing, and determination of objection; right of appeal; approval or disapproval of personal property exemption; indorsement and signed statement; delivery of assessment roll; ordinance or resolution authorizing filing of protest by letter; notice of option.
- Mich. Comp. Laws § 211.30a · Township board of review; completion of review, date.
- Mich. Comp. Laws § 211.30b · Revision of personal property assessments in 1965.
- Mich. Comp. Laws § 211.30c · Reduced amount as basis for calculating assessed value or taxable value in succeeding year; applicability of section.
- Mich. Comp. Laws § 211.31 · Township board of review; completed roll valid; conclusive presumption.
- Mich. Comp. Laws § 211.32 · Township board of review; quorum; conscription of absent members; second meeting alternative.
- Mich. Comp. Laws § 211.33 · Secretary of board of review; record; filing; form.
- Mich. Comp. Laws § 211.33a · Collection and levy of taxes for 2020 tax year; modifications.
- Mich. Comp. Laws § 211.34 · Determination of county equalized value; conducting business at public meeting; notice of meeting; advising local taxing units of increased equalized value; reduction of maximum authorized millage rate; examination of assessment rolls to ascertain equal and uniform assessment of real and personal property; equalization procedure; establishment of department to survey assessments and assist board of commissioners; appeal to state tax tribunal; authority of agent to file and sign petition for appeal.
- Mich. Comp. Laws § 211.34a · Tabular statement of tentative equalization ratios and estimated multipliers; preparation; publication; copies, notices; effect on equalization procedures; appeal.
- Mich. Comp. Laws § 211.34b · Joint equalization department; establishment; duties.
- Mich. Comp. Laws § 211.34c · Classification of assessable property; tabulation of assessed valuations; transmittal of tabulation and other statistical information; description; buildings on leased land as improvements; total usage of parcel which includes more than 1 classification; notice to assessor and protest of assigned classification; decision; petition; arbitration; determination final and binding; appeal by department; construction of section; separate assessment roll for certain property.
- Mich. Comp. Laws § 211.34d · Definitions; tabulation of tentative taxable value; computation of amounts; calculation of millage reduction fraction; transmittal of computations; delivery of signed statement; certification; tax levy; limitation on number of mills; application of millage reduction fraction or limitation; voter approval of tax levy; incorrect millage reduction fraction; recalculation and rounding of fractions; publication of inflation rate; permanent reduction in maximum rates.
- Mich. Comp. Laws § 211.34e · Millage reduction fraction; calculation; application to local school district millage.
- Mich. Comp. Laws § 211.35 · State tax statement; duties of state treasurer; apportionment.
- Mich. Comp. Laws § 211.36 · Duties of township clerk; tax levy by county board of commissioners; certification of school millage elections; certification of taxes levied for certain purposes; direction for spread of millages; county in which library is located; expenses.
- Mich. Comp. Laws § 211.37 · County board of commissioners; determination of money for county purposes; apportionment of money, state tax, and indebtedness of county; correction of certificates, statements, papers, records, or proceedings; spread of money on assessment rolls; applicability of section.
- Mich. Comp. Laws § 211.37a · Appeal to state tax board; assessment of costs; method of reimbursement.
- Mich. Comp. Laws § 211.38 · Duplicate apportionment certificates; failure to certify, official notice.
- Mich. Comp. Laws § 211.39 · Assessment of taxes; avoiding fractions in computation; separate assessments and entries; designation of columns; imprinting tax receipt; printed statement.
- Mich. Comp. Laws § 211.39a · Tentative levy; final levy; additional taxes; credits; technical assistance.
- Mich. Comp. Laws § 211.4 · Real property; licensed homesteads; part-paid state lands; assessment; contents.
- Mich. Comp. Laws § 211.40 · Lien for taxes; priority; statement and receipts for taxes to show taxing unit's fiscal year.
- Mich. Comp. Laws § 211.40a · Date on which taxes become lien; designation; affidavit.
- Mich. Comp. Laws § 211.41 · Assessor; local clerk; duties; county clerk; statement to state treasurer; contents.
- Mich. Comp. Laws § 211.41a · Statement of land conveyance furnished to township supervisors.
- Mich. Comp. Laws § 211.42 · Tax roll; preparation; annexation and contents of warrant; loss of roll; copy of roll with warrant as “tax roll”.
- Mich. Comp. Laws § 211.42a · Use of computerized data base as tax roll; authorization; requirements; certification; computer terminal for public viewing; noncompliance; notice; failure to correct condition of noncompliance; withdrawal of approval; proceedings; rules.
- Mich. Comp. Laws § 211.43 · Notice of taxes apportioned to township; bond; schedule for delivering tax collections; alternative schedule; accounting for and delivering tax collections; resolution; willfully neglecting or refusing to perform duty; penalty; interest earned; alternative agreement; definitions.
- Mich. Comp. Laws § 211.43a · Delay in receipt of tax roll; fees for unpaid taxes; delinquent tax return.
- Mich. Comp. Laws § 211.43b · Public moneys; depository; liability.
- Mich. Comp. Laws § 211.43c · Retention of earned interest.
- Mich. Comp. Laws § 211.44 · Collection of taxes; mailing and contents of tax statement; failure to send or receive notice; time and place for receiving taxes; property tax administration fees; return of excess; cost of appeals; waiver of interest, penalty charge, or property tax administration fee; use of fee; cost of treasurer's bond; enforcement of collection; seizing property or bringing action; amounts includable in return of delinquent taxes; distributions by county treasurer; local governing body authorization for imposition of fees or late penalty charges; annual statement; taxes levied after December 31, 2001 on qualified real property; definitions.
- Mich. Comp. Laws § 211.44a · Summer property tax levy; imposition; tax previously billed and collected as part of winter property tax; collection; procedures; lien; interest; applicability of act to proceedings; establishment of revenue sharing reserve fund; expenditures by counties; limitations; "inflation rate" defined; deposit into other levies reserve fund; issuance of supplemental winter tax bill; collection of summer property tax levy by treasurer collecting state education tax.
- Mich. Comp. Laws § 211.44b · Determining date payment received; applicability of section.
- Mich. Comp. Laws § 211.44c · Special assessment levied after December 31, 1998.
- Mich. Comp. Laws § 211.44d · Summer property tax levy; retention of administration fees.
- Mich. Comp. Laws § 211.45 · Collection; time limit.
- Mich. Comp. Laws § 211.46 · Collecting personal property taxes remaining unpaid on February 15; demand; receipt for payment; entering fact and date of payment on tax roll.
- Mich. Comp. Laws § 211.47 · Seizure of personal property for nonpayment of taxes; sale at public auction; notice; adjournment of sale; return of balance; returning tax as unpaid; garnisheeing debtors; tax roll as prima facie evidence; property owned by person on tax day for year in which unpaid tax levied; recovery of money paid in civil action; personal liability of person owning real property on tax day for year unpaid tax levied; "person" defined.
- Mich. Comp. Laws § 211.47a · Treasurer's bill of sale of property sold for unpaid taxes; contents.
- Mich. Comp. Laws § 211.48 · Collecting officer's fee in case of distress and sale of goods and chattels; certified statement of property removed from township; contents; statement as evidence; authorization to levy and collect; transmittal of statement; double collection fees and additional sum; transmittal and receipt of taxes and collection fees; marking taxes paid on tax roll; levy and collection of executions issued upon judgments.
- Mich. Comp. Laws § 211.49 · Surplus from sale; contested claim; remedy; treasurer's liability; rule in action.
- Mich. Comp. Laws § 211.5 · Real property; assessment of corporate realty.
- Mich. Comp. Laws § 211.51 · Failure of township treasurer to file bond with county treasurer; failure to appoint treasurer to give bond and deliver receipt; delivery of tax roll and warrant; collection and return of taxes; adding property tax administration fee, late penalty charge, and interest; return of excess amount; powers of county treasurer; persons eligible for deferment of summer property taxes; deferred taxes not subject to penalties or interest; filing and form of intent to defer; duties of treasurer; statement of taxes deferred; levy and collection of summer property taxes by local taxing unit; definitions.
- Mich. Comp. Laws § 211.52 · Incomplete collection; disbursement of collection funds.
- Mich. Comp. Laws § 211.52a · Returning erroneously collected taxes or taxes ordered returned by court order.
- Mich. Comp. Laws § 211.53 · Payment of taxes or special assessments; certificate; payment by owner of part or parcel of real property assessed in 1 description; suspected violation of or potential nonconformity with land division act; nonrecognition of division; payment by lienholder or tenant; payment by owner of mineral rights or surface rights; property acquired for highway purposes; excluding payment made by means of property tax credit; accepting less than total taxes or special assessments due.
- Mich. Comp. Laws § 211.53a · Recovery of excess payments not made under protest.
- Mich. Comp. Laws § 211.53b · Qualified error; verification, approval, and affidavit; correction of records; rebate; notice and payment; initiation of action; actions of board of review; exemption; appeal; approval; alternative meeting dates; "qualified error" defined.
- Mich. Comp. Laws § 211.53c · Denial of claim for exemption; appeal.
- Mich. Comp. Laws § 211.53d · Corrections to assessment rolls.
- Mich. Comp. Laws § 211.54 · Collected and unpaid taxes; accounting to county treasurer; time.
- Mich. Comp. Laws § 211.55 · Duplicate statement of uncollected taxes on roll; unpaid special assessment as delinquent tax; original tax roll as delinquent roll; tax roll forms; affidavit; stamp or marking to note payment of delinquent tax; certificate; rejection of tax; duplicate statement of school taxes collected and school taxes unpaid; recordation and filing of duplicate statements or copies; receipt and statements as vouchers.
- Mich. Comp. Laws § 211.56 · Indorsing settlement of bond on statement; discharge from obligation of bond; liability on bond for incorrect returns; deposit, filing, and preservation of tax roll; tax roll as evidence; statement of uncollected personal property taxes; warrant authorizing collection; payment of sums collected; credit and receipt for collection; liability; agreement for collection of delinquent personal property taxes; condition; notice demanding payment; neglecting or refusing to pay tax; distraint and sale; legal and equitable remedies; collection, deposit, and use of fees, interest, penalties, costs, charges, or expenses; transfer of excess money; distribution of taxes collected.
- Mich. Comp. Laws § 211.56a · Personal property taxes uncollected for 5 years; petition; striking from rolls; judgment; duties of county treasurer.
- Mich. Comp. Laws § 211.57 · Statement of unpaid taxes; return of delinquent taxes; extension of time; rules; notices.
- Mich. Comp. Laws § 211.57a · State treasurer to prescribe practice for county treasurers; failure of county treasurer to comply; state treasurer to complete work; expense borne by county; state treasurer to furnish to county treasurers changes in tax laws.
- Mich. Comp. Laws § 211.58 · Payments to county treasurer; receipt; numbering; certificate.
- Mich. Comp. Laws § 211.59 · Payment of taxes on property returned as delinquent; interest and county property tax administration fee; allocation and distribution of taxes and interest; additional charge as lien on property; crediting expense charge to land reutilization fund and to general fund; reimbursement of state and county; disposition and use of county property tax administration fee; claim by certain persons for credit on taxes paid for principal property; indicating fee on delinquent tax roll; disposition and use of fees.
- Mich. Comp. Laws § 211.6 · Real property; tenants in common; assessment of undivided interests.
- Mich. Comp. Laws § 211.60 · Disposition, sale, and redemption of delinquent tax property; purpose, method, and manner; time and place of tax sale; cancellation; expenses, county property tax administration fee, and interest; enforcement of lien; limitation on tax sale.
- Mich. Comp. Laws § 211.60a · Cancellation of tax sale; return of property for forfeiture, foreclosure, and sale; county property tax administration fee; enforcement of lien.
- Mich. Comp. Laws § 211.67c · Property remaining subject to lien recorded pursuant to MCL 324.20101 to 324.20142.
- Mich. Comp. Laws § 211.7 · Federal property.
- Mich. Comp. Laws § 211.78 · Delinquent taxes; return, forfeiture, and foreclosure of property; construction of act; election to have state foreclose property forfeited to county; resolution; rescission of prior resolution; foreclosure as voluntary; agreement for collection of taxes or enforcement and consolidation of tax liens; definitions.
- Mich. Comp. Laws § 211.78a · Property returned as delinquent subject to forfeiture, foreclosure, and sale; unpaid taxes from preceding year; county property tax administration fee and interest; notice of return of delinquent taxes; annual fee; procedures and schedules established by ordinance.
- Mich. Comp. Laws § 211.78b · Notice provisions; June 1.
- Mich. Comp. Laws § 211.78c · Notice provisions; September 1.
- Mich. Comp. Laws § 211.78d · Additional fee; October 1.
- Mich. Comp. Laws § 211.78e · List of property subject to forfeiture for delinquent taxes; determinations.
- Mich. Comp. Laws § 211.78f · Notice provisions; unpaid delinquent taxes; additional notices; circulation; insert.
- Mich. Comp. Laws § 211.78g · Property delinquent for preceding 12 months or forfeited for total amount; right to possession by foreclosing governmental unit; limitation; recording certificate with county register of deeds; redemption; property as site of environmental contamination; payment reduction program; requirements; "local unit of government" defined.
- Mich. Comp. Laws § 211.78h · Petition for foreclosure; filing in circuit court; removal of property from petition; withholding property by foreclosing governmental unit; hearing date.
- Mich. Comp. Laws § 211.78i · Identification of owners of property interest; title search; personal visit to determine occupancy; publication of notice; sources of identification; notice provisions; prohibited assertions if failure to redeem property; noncompliance; “authorized representative” defined; applicability of other requirements.
- Mich. Comp. Laws § 211.78j · Schedule of show cause hearing by foreclosing governmental unit.
- Mich. Comp. Laws § 211.78k · Petition for foreclosure; proof of service of notice; filing with circuit court; contesting validity or correctness by person claiming property interest; filing objections; withholding property from foreclosure or extending redemption period; entry of judgment; specifications; failure to pay delinquent taxes, interest, penalties, and fees after entry of judgment; appeal to court of appeals; recording notice of judgment; cancellation; submission of certificate of error.
- Mich. Comp. Laws § 211.78l · Owner of extinguished recorded or unrecorded property interest; action for possession or recovery of property or interests; right to sue not transferable.
- Mich. Comp. Laws § 211.78m · Granting state right of first refusal; election by state not to purchase property; purchase of property by city, city authority, village, township, county, or county authority; property sale at auction; notice of time and location; procedure; property not previously sold; disposition of sale proceeds; joint sale by 2 or more county treasurers; deed recording; cancellation of taxes and certain costs upon transfer or retention of property; foreclosed property defined as facility under MCL 324.20101; person convicted for executing false affidavit; definitions.
- Mich. Comp. Laws § 211.78n · Land reutilization fund.
- Mich. Comp. Laws § 211.78o · Forms.
- Mich. Comp. Laws § 211.78p · Conveyance of property to Indian tribe; liability for delinquent taxes.
- Mich. Comp. Laws § 211.78q · Delinquent property tax installment payment plan; tax foreclosure avoidance agreement.
- Mich. Comp. Laws § 211.78r · Foreclosing governmental unit for county other than this state; acquisition of property owned by this state, federal government, or other governmental entity; methods; conveyance of real property owned by authority to foreclosing governmental unit; execution and recording of conveyance documents; sale of property; deposit of net proceeds; powers, duties, functions, or responsibilities of authority under land bank fast track act; "authority" defined.
- Mich. Comp. Laws § 211.78s · Applicability of MCL 211.78a to 211.78r; notice in separate insert; definitions.
- Mich. Comp. Laws § 211.78t · Notice of intent to claim interest; form and contents; procedures; hearing; definitions.